Commentary

RCB/35/12 New voluntary scheme for motor and boat dealers

Part V16 Forms and other HMRC material

RCB/35/12 New voluntary scheme for motor and boat dealers

RCB/35/12 New voluntary scheme for motor and boat dealers

Revenue & Customs Brief, Issue 35. 11 December 2012

Purpose of this Brief

To note that, from 30 November 2012 HM Revenue & Customs (HMRC) is introducing a new voluntary scheme for motor and boat dealers. The purpose of the scheme is to gather information from traders about zero-rated sales of adapted motor vehicles and boats to disabled people.

Readership

All VAT-registered motor vehicle and boat dealers who make sales under the zero-rated, adapted motor vehicle or boat disability scheme.

Background

The VAT zero rate relief for adapted motor vehicles and boats for wheelchair users

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